New Zealand PAYE Calculator

PAYE income tax (progressive 10.5-39%), ACC earner levy (~1.67% capped), and — if opted in — KiwiSaver (3-10%). Student loan repayments (12% above $24,128/yr), child support, voluntary KiwiSaver 4-10%.

Most NZ employers pay fortnightly or weekly. Fortnightly is the most common. Total annual tax is identical regardless of pay frequency — IRD just annualises and divides by pay periods.

M = primary employer, no student loan. ME = primary with IETC. SL = with student loan. S/SH/ST/SA = secondary jobs taxed at the marginal rate that matches your combined income. Using the wrong code usually means year-end refund or tax bill.

You repay 12% of every $1 earned above the threshold ($24,128 for 2026/27). This is deducted at source via PAYE if you have code SL. Overseas-based borrowers repay on a fixed schedule based on loan balance.

Independent Earner Tax Credit — $520/year ($10/week) for residents earning $24k-$48k who don't receive Working for Families, NZ Super, or main benefits. Your PAYE includes it automatically if your tax code is ME or ME SL. At income $44k-$48k, abatement of 13c/$1 applies. If you earn over $48k, IETC is zero. Common miss: if you switch jobs mid-year and forget to declare ME code, IRD calculates a year-end shortfall to return to you.

Bonuses and lump sums use the extra-pay (lump-sum) tax calculation: IRD provides a table showing which flat rate applies based on your expected annual grossed-up income. Rates: 10.5%, 17.5%, 30%, 33%, or 39%. This prevents the "PAYE spike" that occurs if a bonus is taxed as if it were annualised. KiwiSaver and student loan still apply to bonuses. Always ask payroll to use the lump-sum calculation for bonuses over $500 to avoid tax-return friction.